Hello i want to correct my comment, so the ondelete param is ok now in system.
http://bazaar.launchpad.net/~openerp/openobject-addons/6.0/view/head:/account/account_analytic_line.py#L35

But there is a problem with analytic lines, when user cancel o unlink an 
account move analytic lines must be deleted too.
I think this need an implementation in unlink and button_cancel method for 
account_move.

Wait for your opinion.

Regards,

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https://bugs.launchpad.net/bugs/690753

Title:
  [6.0] and [5.x] account_analytic_line must not be deleted if the
  journal etc is deleted

Status in OpenERP Addons (modules):
  Fix Released
Status in OpenERP Addons 5.0 series:
  Won't Fix
Status in OpenERP Addons trunk series:
  Fix Released

Bug description:
  account_analytic_line.py
          'product_uom_id': fields.many2one('product.uom', 'UoM'),
          'product_id': fields.many2one('product.product', 'Product'),
          'general_account_id': fields.many2one('account.account', 'General 
Account', required=True, ondelete='cascade'),
          'move_id': fields.many2one('account.move.line', 'Move Line', 
ondelete='cascade', select=True),
          'journal_id': fields.many2one('account.analytic.journal', 'Analytic 
Journal', required=True, ondelete='cascade', select=True),

  We just lost (and recoverd) 2 years of timesheet data because someone
  accidently deleted a record in account.analytic.journal.

  IMHO the "ondelete" must be removed to conform to good accounting practice. 
  at  best the resources can be set to inactive, but tehy should never be 
deleted.

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